SQLite 3.27

By using db<>fiddle, you agree to license everything you submit by Creative Commons CC0.
CREATE TABLE ProductUsageData(
   UserID       INTEGER  NOT NULL 
  ,ProductName  VARCHAR(2) NOT NULL
  ,ProductGroup VARCHAR(1) NOT NULL
  ,Qty          INTEGER  NOT NULL
  ,RecordID     INTEGER  NOT NULL
);

INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (1,'A1','A',12,1);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (2,'A1','A',12,1);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (1,'A2','A',15,1);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (3,'A1','A',12,2);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (2,'B1','B',12,2);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (5,'B2','B',5,2);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (1,'A1','A',12,3);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (1,'A2','A',15,3);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (4,'A1','A',12,3);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (3,'C1','C',12,3);
INSERT INTO ProductUsageData(UserID,ProductName,ProductGroup,Qty,RecordID) VALUES (2,'C2','C',15,3);
select
    g.productGroup,
    coalesce(sum(p.qty), 0) qty,
    r.recordID
from (select distinct productGroup from productUsageData) g
cross join (select distinct recordID from productUsageData) r
left join productUsageData p
    on  p.productGroup = g.productGroup
    and p.recordID = r.recordID
group by r.recordID, g.productGroup
order by r.recordID, g.productGroup


productGroup
qty
recordID


A
39
1

B
0
1

C
0
1

A
12
2

B
17
2

C
0
2

A
39
3

B
0
3

C
27
3